The Chinese Institute of Certified Public Accountants, Chinese Certified Public Accountants Practice Standard Guidelines No.5 - Audit Reports (Trial Implementation)

中国注册会计师协会中国注册会计师执业规范指南第5号﹣审计报告 (试行)

June 02, 2003 | BY

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Issued: May 13 2003Effective: July 1 2003Main contents: The Guidelines describe each major element (e.g. opening paragraph, opinion paragraph) of an audit…

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Issued:May 13 2003

Effective: July 1 2003

Main contents: The Guidelines describe each major element (e.g. opening paragraph, opinion paragraph) of an audit report (Part One).